CCA 200909046
Request for Tax Matters Partner
ID: CCA_2008120312022537 Number: 200909046
Release Date: 2/27/2009
Office: ---
UILC: 6227.02-00
From: ---
Sent: Wednesday, December 03, 2008 12:02:27 PM
To: ---
Cc: ---
Subject: RE: 6227(c)(1) on rtn 8082 not marked
No. The TMP has not explicitly asked that the treatment shown on the request be substituted for the originally reported items. Referencing the provision that provides for an election without actually making the election does not suffice.
Source: view the official PDF
Nearby sections (25 sections)
- cca-200909059 · Definition of Underpayment
- cca-200909058 · Notice to Partners of Proceedings
- cca-200909057 · Failure to File Partnership Return
- cca-200909056 · Intentional Disregard
- cca-200909054 · Items Cease to Be Partnership Items in Certain Cases
- cca-200909053 · R 1986 (Repealed- 1986 Act) Installment Payments
- cca-200909052 · Binds All Partners
- cca-200909051 · Jurisdiction
- cca-200909050 · Definition of Underpayment
- cca-200909049 · Tax Matters Partner
- cca-200909048 · Extension by Agreement
- cca-200909047 · Election - Time and Manner
- cca-200909046 · Request for Tax Matters Partner
- cca-200909045 · Definitions
- cca-200909044 · Special Lien for Estate Tax Deferred Under Section 6166
- cca-200909043 · Rules and Regulations
- cca-200908046 · Common Law Tests
- tam-200907025 · Post-1942 Powers
- tam-200907024 · Transfers of Intangible Property to Foreign…
- cca-200907036 · Disclosure or Use of Information by Preparers of Returns
- cca-200907035 · Right to Intervene and Quash
- cca-200907034 · Notice to Partners of Proceedings
- cca-200907033 · Computational Adjustment
- cca-200907032 · Assessment Authority
- cca-200906051 · Reportable Payment